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2018 (3) TMI 776 - AT - CustomsSpeaking order on re-assessment - whether the Commissioner (Appeals) directing the Assistant Commissioner/ assessing authority to pass a speaking order for loading of value of imported goods and to comply with the provisions of Section 17(6) is correct or otherwise? - Held that: - since at the stage of assessing authority the loading/re-assessment was done arbitrarily and no speaking order was passed, there is a clear violation of the process of re-assessment as provided under Section 17(6) - The Commissioner (Appeals) in absence of any speaking order cannot decide the matter on either side, therefore, he was right in directing the assessing authority to pass a fresh order on the assessment after complying the provision of Section 17(6) - appeal disposed off by way of remand.
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